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Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Village of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at TaxandCompliance@osc.ny.gov . The subject should indicate that the email is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCity of Watervliet – Financial Condition (2017M-230)
… 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately … operating deficits and declining fund and cash balances in all three operating funds from fiscal years 2014 through … City’s financial operations and prevent a further decline in the City’s financial condition. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Albion Central School District – Budgeting (2016M-80)
… Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Campbell-Savona Central School District - Budget Review (B2-15-10)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget appear … to finance operations as appropriate. Review all reserves and determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … receipts, including procedures over recording, depositing and remitting cash receipts. Review and approve the contract with the vendor who processes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam Central School District – Budgeting (2015M-243)
… Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, … officials overestimated expenditures for the 2013-14 and 2014-15 fiscal years. As of June 30, 2015, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… June 30, 2006. New York State Local Finance Law requires all municipalities and school districts that have been …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a significant … established adequate internal controls over payroll and personal services. District officials implemented … specific procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74East Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for … Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mVillage of Brookville – Board Oversight (2015M-45)
… and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term financial …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Riverhead Charter School – Debit Cards (2017M-254)
… Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance … describes the types and circumstances of the purchases allowed and provides guidance on the documentation required … support purchases. Ensure that purchases using debit cards are supported by purchase requisitions or purchase orders and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Town of Angelica – Justice Court Operations (2018M-11)
… collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11